Analisis Penerapan Akuntansi Pada Koperasi Tani Karya Bersama Di Desa Talang Jerinjing Kecamatan Rengat Barat Kabupaten Indragiri Hulu

Renniati, Renniati (2022) Analisis Penerapan Akuntansi Pada Koperasi Tani Karya Bersama Di Desa Talang Jerinjing Kecamatan Rengat Barat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Tani Karya Bersama cooperative in Talang Jerinjing Village, Rengat Barat District, Indragiri Hulu Regency. The purpose of this study was to determine whether the application of accounting at the Koperasi Tani Karya Bersama in Talang Jerinjing Village, Rengat Barat District, Indragiri Hulu Regency was in accordance with generally accepted accounting principles. The data used in this study are primary data and secondary data. Primary data is in the form of data obtained or collected directly from cooperatives without any connection with other people. Secondary data is data that complements primary data. Data collection techniques were carried out by interviews and documentation. While the data analysis technique is descriptive analysis. Based on the results of the research that has been done, it shows that the Koperasi Tani Karya Bersama does not separate journals, does not make general ledgers and trial balances. The cooperative does not provide allowance for doubtful accounts and does not make an acquisition date on depreciation of fixed assets. Cooperatives still use the term summary of changes in wealth. In the notes to the financial statements, the cooperative did not disclose the purpose of the reserve fund. The application of accounting in the Tani Karya Bersama Cooperative in Talang Jerinjing Village, Rengat Barat District, Indragiri Hulu Regency has not been in accordance with Generally Accepted Accounting Principles.

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